BMC Properties & Management Ltd v Jackson (Valuation Officer)

Rates – Valuation list. The Court of Appeal, Civil Division, dismissed the appellant's appeal against a decision of the Upper Tribunal (Lands Chamber), dismissing its appeal against a decision of the Valuation Tribunal for England, that an alteration to the 2005 rating list to include the property as a new hereditament, with a rateable value of £62,500, took effect from 1 April 2005, the day on which the 2005 list had come into force.